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31 U.S. Code § 1105. Budget contents and submission to Congress
(a) On or after the first Monday in January but not later than the first Monday in February of each year, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summary and supporting information. The President shall include in each budget the following:
(1)
information on activities and functions of the Government.
(2)
when practicable, information on costs and achievements of Government programs.
(3)
other desirable classifications of information.
(4)
a reconciliation of the summary information on expenditures with proposed appropriations.
(5)
except as provided in subsection (b) of this section, estimated expenditures and proposed appropriations the President decides are necessary to support the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year.
(6) estimated receipts of the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year under—
(A)
laws in effect when the budget is submitted; and
(B)
proposals in the budget to increase revenues.
(7)
appropriations, expenditures, and receipts of the Government in the prior fiscal year.
(8)
estimated expenditures and receipts, and appropriations and proposed appropriations, of the Government for the current fiscal year.
(9) balanced statements of the—
(A)
condition of the Treasury at the end of the prior fiscal year;
(B)
estimated condition of the Treasury at the end of the current fiscal year; and
(C)
estimated condition of the Treasury at the end of the fiscal year for which the budget is submitted if financial proposals in the budget are adopted.
(10)
essential information about the debt of the Government.
(11)
other financial information the President decides is desirable to explain in practicable detail the financial condition of the Government.
(12) for each proposal in the budget for legislation that would establish or expand a Government activity or function, a table showing—
(A)
the amount proposed in the budget for appropriation and for expenditure because of the proposal in the fiscal year for which the budget is submitted; and
(B)
the estimated appropriation required because of the proposal for each of the 4 fiscal years after that year that the proposal will be in effect.
(13)
an allowance for additional estimated expenditures and proposed appropriations for the fiscal year for which the budget is submitted.
(14)
an allowance for unanticipated uncontrollable expenditures for that year.
(15)
a separate statement on each of the items referred to in section 301(a)(1)–(5) of the Congressional Budget Act of 1974 (2 U.S.C. 632(a)(1)–(5)).
(16)
the level of tax expenditures under existing law in the tax expenditures budget (as defined in section 3(a)(3) of the Congressional Budget Act of 1974 (2 U.S.C. 622(a)(3)) for the fiscal year for which the budget is submitted, considering projected economic factors and changes in the existing levels based on proposals in the budget.
(17)
information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted for grants, contracts, and other payments under each program for which there is an authorization of appropriations for that following fiscal year when the appropriations are authorized to be included in an appropriation law for the fiscal year before the fiscal year in which the appropriation is to be available for obligation.
(18)
a comparison of the total amount of budget outlays for the prior fiscal year, estimated in the budget submitted for that year, for each major program having relatively uncontrollable outlays with the total amount of outlays for that program in that year.
(19)
a comparison of the total amount of receipts for the prior fiscal year, estimated in the budget submitted for that year, with receipts received in that year, and for each major source of receipts, a comparison of the amount of receipts estimated in that budget with the amount of receipts from that source in that year.
(20)
an analysis and explanation of the differences between each amount compared under clauses (18) and (19) of this subsection.
(21) a horizontal budget showing—
(A)
the programs for meteorology and of the National Climate Program established under section 5 of the National Climate Program Act (15 U.S.C. 2904);
(B)
specific aspects of the program of, and appropriations for, each agency; and
(C)
estimated goals and financial requirements.
(22) a statement of budget authority, proposed budget authority, budget outlays, and proposed budget outlays, and descriptive information in terms of—
(A)
a detailed structure of national needs that refers to the missions and programs of agencies (as defined in section 101 of this title); and
(B)
the missions and basic programs.
(23)
separate appropriation accounts for appropriations under the Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.) and the Federal Mine Safety and Health Act of 1977 (30 U.S.C. 801 et seq.).